Foreigners intending to work in Singapore, even for a short period, must obtain the appropriate work pass. The type of pass depends on the nature of work, the duration, and the purpose of the visit. Working in Singapore without the proper pass can result in fines, deportation, or bans from entering Singapore.

Types of Passes for Short-Term Work in Singapore

1. Miscellaneous Work Pass (MWP)
   
   This pass is required for; -
   
   

   a)

   foreigners directly involved in activities such as organizing or conducting seminars, conferences, workshops, or gatherings that: i. Relates directly or indirectly to any religious belief, or to religion generally. ii. Relates directly or indirectly to any race or community generally. iii. Is cause-related or directed towards a political end, including involvement as a speaker, moderator, facilitator or trainer.

   b)

   foreigner performs at a public entertainment venue such as a nightclub, lounge or hotel Duration: Valid for up to 60 days. Employers or event organizers could apply at least 2 months before the assignment starts.

   
   
2. Work Pass Exemption (WPE)
   
   Certain short-term work activities in Singapore can be performed without a work pass. These include:
   
   

   a)	Seminars and conferences Activities related to organizing or conducting seminars, conferences, workshops, or gatherings (e.g., speaker, moderator, facilitator, or trainer roles). Prohibited: Activities involving the sale of products or services, religions, race, community and political.
   b)	Exhibitions Participation in any exhibition as an exhibitor.
   c)	Specialised services related to a new plant/operations/equipment i. Providing expertise relating to commissioning or audit of any new plant and equipment. ii. Installing, dismantling, transfer, repair, or maintenance of any machine or equipment. iii. Transfer of knowledge on process of new operations in Singapore. Prohibited: Activities involving the sale of products or services.
   d)	Performances Performing in an event supported by Government or event held at public performance venue. Prohibited: Performing at bars, discotheques, lounges and night clubs

   
   Duration: You are allowed to perform a WPE activity up to a total of 90 days in a calendar year. After arrived in Singapore, you must notify MOM of the WPE activity before you start the activity.
   
   
3. Training Employment Pass (TEP)
   
   Training Employment Pass (TEP)
   
   Applicable for foreign trainees from an overseas office or subsidiary, provided they earn a fixed monthly salary of at least SGD 3,000.
   
   Duration: Up to 3 months
   
   
4. Training Work Permit (TWP)
   
   Training Work Permit (TWP)
   
   Applicable for semi-skilled or unskilled employees from related overseas companies undergoing training in Singapore.
   
   Duration: Up to 6 months. Employers may be subject to quota and levy for each TWP holder.
   

Business visitors conducting only non-productive activities may not require a work pass but must apply for a business visa if required. Examples of exempted activities include:

a)	Attending company meetings, corporate retreats, or meetings with business partners.
b)	Participating in study tours, training courses, workshops, seminars, and conferences.
c)	Visiting exhibitions as a trade visitor.

Tax Implications

Foreigners visiting Singapore for short-term work may be subject to tax depending on the nature of their stay and work arrangement.

1. Tax-Free:
   
   No tax applies if the individual does not receive any income for services rendered in Singapore.
   
   
2. Taxable Situations:
   
   Income attributable to services rendered in Singapore is subject to withholding tax. Tax is calculated based on the non-resident tax regime, which includes:
   

   a)	A flat rate of 15% on gross income, or
   b)	The prevailing corporate tax rate on net income, whichever results in higher taxation.

It is important for employers and individuals to ensure compliance with Singapore’s tax regulations to avoid penalties and legal issues.